GSTN may roll ‘Pending’ Flag for Accepted ITC Records:

GSTN may roll ‘Pending’ Flag for Accepted ITC Records The Invoice Management System (IMS) Dashboard in the GST portal is a platform for business firms to maintain and manage their GST obligations invoices, especially for inward supplies. The IMS dashboard includes the supplier's GSTIN, trade name, invoice number, and type. As per the GSTN release notes dated 13-June-2025, the GSTN is planning to bring the ‘Pending’ option for the specified time period on the accepted ITC records from July tax period 2025.

"Pending" Option

The GST portal may introduce a new option called 'Pending' that will be displayed on the IMS dashboard for a prescribed period from July 2025. The 'Pending' option will be available for the following documents:

• Credit note.
• Credit note amendment (except the downward amendment of CN) where the original CN has already been accepted and ITC adjusted.
• B2B-Invoice downward amendment only where the original Invoice has already been accepted and ITC availed.
• Debit note downward amendment only where the original debit note has already been accepted, and ITC is claimed.
• ECO-Document downward amendment only where the original document has already been accepted, and ITC is claimed.

It was observed that for the 5 types of documents mentioned above, recipients may not always need to reverse the full ITC, or in some cases, no ITC reversal is needed at all. This depends on how much ITC was actually claimed at the time of the original invoice or debit note. Therefore, it was decided by the tax authority to provide an option where the recipient can specify how much ITC needs to be reversed while accepting the above records. You will have the option to add remarks when you reject or keep the record pending, and adding it is optional.

Changes in Get IMS Invoice API

• This system will now include extra parameters as itcRedReq, declIgst, declSgst, declCgst, declCess
• For records where ITC reduction is required, the ITC reduction status will be provided as Y with updated amounts and remarks.

Changes in Save IMS API

Some extra parameters, such as itcRedReq, declIgst, declSgst, declCgst, declCess have been included for the request payload.

Validations in IMS Save API

Validations have been included in the IMS save API as follows:

• If a user tries to keep a record pending after the allowed time, the system will show "Error! Pending action not allowed for selected record."

• If CGST and SGST values do not match, the system will show "Error! CGST and SGST/UTGST cannot be different".

• If the delta value is less than the actual value, then the system will show "Error! Entered value should be less than the actual value"

Other API Updates

• Get Supplier Invoices API now includes remarks.
• GSTR-2B Get All Details API includes itcRedReq, declIgst, declCgst, declSgst, declCess, remarks.

New APIs have not been introduced for IMS or GSTR-2B, but several existing APIs have been updated. Let us take a look at these updates.

APIs with Changes in Request/Response Structure

• IMS - Get Invoices (Version 1.1)
• IMS - Get Supplier Invoices API (Version 1.1)
• IMS - Save IMS Action (Version 1.1)
• GSTR2B - Get All Details (Version 4.1)

APIs with Only Version Updates

• IMS - Get Invoice Count (Version 1.1)
• IMS - Reset IMS Action (Version 1.1)
• IMS - Get IMS File Details API (Version 1.1)
• GSTR2B - Generate 2B On Demand API (Version 4.1)
• GSTR2B - Get 2B Gen Status API (Version 4.1)

Refer to the official release note for more information.